FEDERAL · 26 U.S.C. · Chapter 76
Provisions of special application to transferees
26 U.S.C. § 7465
Title26 — Internal Revenue Code
Chapter76 — JUDICIAL PROCEEDINGS
SubchapterC
PartII
Current throughPub. L. 119-99
This text of 26 U.S.C. § 7465 (Provisions of special application to transferees) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 U.S.C. § 7465.
Text
Provisions of special application to transferees
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History
(Aug. 16, 1954, ch. 736, 68A Stat. 888, §7463; renumbered §7464, Pub. L. 91–172, title IX, §957(a), Dec. 30, 1969, 83 Stat. 733; renumbered §7465, Pub. L. 96–589, §6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)
Editorial Notes
(1) For rules of burden of proof in transferee proceedings, see section 6902(a).
(2) For authority of Tax Court to prescribe rules by which a transferee of property of a taxpayer shall be entitled to examine books, records and other evidence, see section 6902(b).
(2) For authority of Tax Court to prescribe rules by which a transferee of property of a taxpayer shall be entitled to examine books, records and other evidence, see section 6902(b).
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26 U.S.C. § 7465, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7465.